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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Samudra Ekonomi dan Bisnis Jurnal Akuntansi Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Riset Manajemen dan Ekonomi International Journal of Economics, Management and Accounting Digital Innovation : International Journal Of Management E-JURNAL AKUNTANSI Harmony Management: International Journal of Management Science and Business Jurnal Administrasi Negara Sinov : Media Informasi Penelitian Kabupaten Semarang
I Nyoman Wijana Asmara Putra
Fakultas Ekonomi Dan Bisnis Universitas Udayana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Pengaruh Profitabilitas dan Ukuran Perusahaan Pada Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Pemoderasi I Putu Putra Wasista; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 29 No 3 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v29.i03.p02

Abstract

Profitability and company size are two of the many factors that influence a company's value. Implementation of Good Corporate Governance (GCG) is very important so that it can affect the relationship between profitability and company size on firm value. This research was conducted on 31 manufacturing companies with a 5-year observation period, namely 2013 to 2017, then the total sample of observations was 155 samples. Obtained 155 observational samples through the purposive sampling method. MRA or Moderated Regression Analysis is a data analysis technique used in this study. The results of data analysis obtained are that there is a positive influence between the relationship of profitability and firm size on firm value and found that GCG is a moderating variable that reinforces the effect of profitability and firm size on firm value. Keywords : Profitability; Company Size; Good Corporate Governance; The Value of The Company.
Profitabilitas, Likuiditas, Modal Intelektual dan Nilai Perusahaan pada Masa Pandemi Covid-19 Putu Diah Septa Kristya Astagina; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 33 No 2 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i02.p13

Abstract

During the Covid-19 pandemic, the value of pharmaceutical companies increased while other companies didn't. This research aims to determine how profitability, liquidity, and intellectual capital influence firm value during the Covid-19 pandemic. The population in this research is 12 pharmaceutical sector companies listed on the Indonesia Stock Exchange (IDX) for the first quarter of 2020 to the second quarter of 2021. The sampling technique used the purposive sampling method with the number of samples obtained as many as 10 companies with 60 observations. This research used multiple linear regression analysis to determine the effect of profitability, liquidity, and intellectual capital on firm value during the Covid-19 pandemic. This research indicates that profitability, liquidity, and intellectual capital have a positive effect on firm value during the Covid-19 pandemic. Keywords: Profitability; Liquidity; Intellectual Capital; Firm Value.
PENGARUH PENGUMUMAN RIGHT ISSUE PADA ABNORMAL RETURN DAN VOLUME PERDAGANGAN SAHAM Ni Putu Sentia Dewi I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 3 No 3 (2013)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

ABSTRAK Right issue merupakan salah satu peristiwa yang informasinya dipublikasikan sebagai suatu pengumuman yang dapat digunakan untuk melihat reaksi pasar. Reaksi pasar ini diukur dengan abnormal return dan volume perdagangan saham. Penelitian ini menggunakan uji paired sample t-test untuk menguji pengaruh pengumuman right issue terhadap abnormal return dan volume perdagangan saham dengan sampel sebanyak 41 perusahaan dari tahun 2009 sampai dengan tahun 2011, dimana periode pengamatan yang digunakan adalah 5 hari sebelum dan 5 hari sesudah pengumuman. Berdasarkan hasil analisis data ditemukan bahwa pengumuman right issue tidak berpengaruh signifikan terhadap abnormal return perusahaan-perusahaan yang melakukan right issue namun berpengaruh secara signifikan terhadap volume perdagangan saham. Kata Kunci: Right Issue, Abnormal Return, Volume Perdagangan Saham
Pengaruh Tingkat Kesulitan Keuangan dan Konflik Kepentingan pada Konservatisme Akuntansi dengan Risiko Litigasi Sebagai Pemoderasi Ni Komang Purwanita Wisuandari; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 23 No 2 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v23.i02.p27

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh tingkat kesulitan keuangan dan konflik kepentingan pada konservatisme akuntansi. Selain itu, penelitian ini juga bertujuan untuk memperoleh bukti empiris risiko litigasi memoderasi pengaruh tingkat kesulitan keuangan dan konflik kepentingan pada konservatisme akuntansi. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2016. Metode penentuan sampel yang digunakan dalam penelitian ini adalah pendekatan non-probability dengan menggunakan teknik purposive sampling. Sampel yang digunakan dalam penelitian ini sebanyak 100 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dan Moderated Regression Analysis (MRA). Berdasarkan hasil analisis ditemukan bahwa tingkat kesulitan keuangan berpengaruh negatif pada konservatisme akuntansi, konflik kepentingan tidak berpengaruh pada konservatisme akuntansi, risiko litigasi tidak mampu memoderasi hubungan tingkat kesulitan keuangan pada konservatisme akuntansi, dan risiko litigasi mampu memoderasi hubungan konflik kepentingan pada konservatisme akuntansi.
Pengaruh Profitabilitas, Kebijakan Utang, dan Kebijakan Dividen Terhadap Nilai Perusahaan I Gede Eka Kurniawan; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 28 No 3 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v28.i03.p10

Abstract

The purpose of this study is to examine the effect of profitability, debt policy, and dividend policy on firm valueThe sampling method used was purposive sampling with the number of samples obtained was 14 companies. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of the analysis it was found that profitability had a positive effect on firm value. This shows that the higher the profitability, the higher the value of the company. Debt policy does not affect the value of the company. This shows that the high level of debt to equity ratio does not have implications for the high and low value of the company. Dividend policy has a positive effect on company value. This shows that increasing dividend payments will increase the value of the company. Keywords : Profitability, debt policy, dividend policy, company value.
Pengaruh Komisaris Independen, Kepemilikan Institusional, Profitabilitas, dan Audit Tenure Pada Ketepatwaktuan Publikasi Laporan Keuangan Tahunan Lita Leonie Tirta Putri; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 23 No 1 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v23.i01.p29

Abstract

ABSTRACT The information in the financial statements is considered relevant when delivered on time that will affect economic decision-making. The purpose of this research is to analyze factors that affect the timeliness of the publication of the financial statements of banking companies. Factors studied in this research are independent commissioners, institutional owneship, profitability, and audit tenure as independent variables while the timeliness as a dependent variable. The population in this research are all banking companies listed on the Indonesia Stock Exchange period 2012-2016. Determination method of sample in this research is non-participant method with purposive sampling technique. The number of samples in this research are 97 financial statements of banking companies listed on the Stock Exchange during the period 2012-2016. The analysis technique used in this research is logistic regression. Based on the results of the analysis it is known that the audit tenure has an effect on the timeliness of the publication of annual financial statements. Independent commissioners, institutional ownership, and profitability have no effect on the timeliness of the publication of the annual financial statements. Keywords: Independent commissioners, institutional ownership, profitability, audit tenure, and timeliness of the publication of the annual financial statements
Pengaruh Kepemilikan Manajerial dan Kepemilikan Institusional Pada Nilai Perusahaan Dengan Corporate Social Responsibility Sebagai Pemoderasi Ida Bagus Putu Rudy; Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 21 No 3 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2017.v21.i03.p08

Abstract

Sebuah perusahaan harus memiliki tujuan yang jelas dalam menjalankan usahanya.Meningkatkan nilai perusahaan merupakan salah satu tujuan utama perusahaan. Namun dalam usaha untuk meningkatkan nilai perusahaan akan muncul konflikagensi yang mengakibatkan adanya biaya agensi (agency cost). Salah satu cara untuk meminimalkan biaya agensi adalah dengan adanya kepemilikan saham oleh manajemen dan kepemilikan saham oleh institusional, karena adanya control mereka miliki juga kepentingan yang sama oleh masing-masing pemilik saham. Tujuan penelitian ini adalah untuk mengetahui pengaruh kepemilikan manajerial dan kepemilikan institusional pada nilai perusahaan dengan Corporate Social Responsibility sebagai pemoderasi. Populasi penelitian ini adalah 138 perusahaan manufaktur yang terdaftar di BEI tahun 2013-2015, dengan jumlah sampel yang digunakan adalah 28 perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder berupa data annual report yang diunduh dari website BEI (www.idx.co.id). Teknik analisis yang digunakan adalah Moderated Regression Analysis (MRA). Penelitian ini menemukan bahwa kepemilikan manajerial dan kepemilikan institusional tidak berpengaruh positif terhadap nilai perusahaan. Corporate Social Responsibility sebagai variabel pemoderasi mampu memoderasi pengaruh kepemilikan manajerial terhadap nilai perusahaan tetapi tidak mampu memoderasi pengaruh kepemilikan institusional terhadap nilai perusahaan.
EVENT STUDY: ANALISIS REAKSI INVESTOR PADA PUBLIKASI LAPORAN KEUANGAN TAHUNAN Yuni Prema vahini; Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 13 No 2 (2015)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Financial statements are the media that shows a company's financial condition and used as a source of consideration to make investment decisions. This research uses event study to testing the information content of financial statements in the event window for 11 days. The research sample is a group companies that included in the index stocks LQ-45 for five consecutive years from 2009 to 2013, there some 22 companies with 110 observations obtained in the Indonesia Stock Exchange. Hypothesis testing using a paired samples t-test. The results of this test showed no difference reaction of investors in the form of differences in average abnormal return and trading volume stocks before and after publication of financial statements statistically.
Indonesian Capital Market Response to U.S. Federal Funds Rate Increase Announcements Ketut Bintang Maharani; I Nyoman Wijana Asmara Putra; I Wayan Gde Wahyu Purna Anggara
E-Jurnal Akuntansi Vol 34 No 6 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i06.p20

Abstract

This research aims to examine whether there are abnormal returns due to the increase in the Federal Funds Rate (FFR) in the United States on February 1, 2023, March 24, 2023, May 3, 2023, and July 26, 2023. The observation period for this study spanned two days before and after each event, with a sample size of 250 companies obtained using the Cochran formula. The sampling method employed was simple random sampling. The data analysis technique utilized was the one-sample Wilcoxon signed-rank test. The results of the analysis indicate that of the four FFR increase events, only the event on March 24, 2023, resulted in a significant abnormal return. It was concluded that this FFR increase event had an impact. This significant abnormal return was predicted to be due to the normalization of policies on the Indonesian Stock Exchange, which occurred one day before the event (t-1) of the FFR increase on March 24, 2023. Keywords: Abnormal Return; Event Study; Fed Funds Rate
Pengaruh Motivasi, Penghargaan Finansial, Pelatihan Profesional, Pertimbangan Pasar Kerja, Lingkungan Pada Karir Akuntan Publik Putu Nanda Rahayu; Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 28 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v28.i02.p16

Abstract

The purpose of this study was to obtain empirical evidence of the influence of career motivation, economic motivation, financial rewards, professional training, consideration of the job market, the environment of friends and family in choosing a career as a public accountant. Methods Determination of samples in this study using purposive sampling technique. The sample of this study were regular accounting students at FEB Udayana class of 2015, amounting to 142 people. Data collection methods used with the questionnaire method in the form of a questionnaire. The data analysis technique used is the classic assumption test and multiple linear regression analysis. Based on the results of the analysis it was found that motivation which included career and economic motivation, financial rewards, professional training, consideration of the job market, friend and family environment had a positive effect on career choice as a public accountant. Keywords: Career motivation, financial rewards, professional training, consideration of the labor market, environment, and selection of a career in public accounting.
Co-Authors A. A. Ngr Gde Punia Artawan Putra Alfian Nurwanto Putra Anak Agung Gde Putu Widanaputra Anak Agung Ngurah Bagus Dwirandra ANAK AGUNG SAGUNG RAI DARMINI Anita Suryani Dewa Putu Gede Widyana DODIK ARIYANTO Dody Cipta Saputra Dwi Ega Cahyani Gede Eka Prasetya Putra Suriastra Gede Ngurah Indra Arya Aditya I Gede Eka Kurniawan I Gusti Agung Ayu Surya Cinitya Ardanari I Gusti Agung Putu Nadya Aundria Paramita I Gusti Ngurah Wahyu Wira Satria I Kadek Gede Dhimas Kartika Saputra I Ketut Muliartha RM I Ketut Sujana I Komang Gede Ginantra I Putu Bayu Suyadnya Pratama I Putu Putra Wasista I Wayan Gde Wahyu Purna Anggara I Wayan Winarta Ida Ayu Tri Istri Utami Ida Bagus Kade Yogi Mahendra Ida Bagus Kade Yogi Mahendra Ida Bagus Putu Rudy K. Budiartha Kadek Wahyu Pranajaya Kadek Wahyudi Ketut Bintang Maharani Khema Devi Komang Desi Adi Pratiwi Komang Risa Rahayu Ningsih Lita Leonie Tirta Putri Luh Putu Citra Kusuma Made Sukma Prasitadewi Maya Laura Listi Merta, I Putu Evan Aditya Dharma Ni Kadek Putri Sartika Ni Komang Purwanita Wisuandari Ni Komang Yunita Cahyanti Ni Luh Eka Yuni Sari Ni Luh Tillatama Sidhirastu Ni Made Dwi Juni Yobi Ni Made Dwi Ratnadi Ni Made Gita Indah Dewi Fortuna Ni Made Gunita Wira Devi Ni Made Gunita Wira Devi Ni Made Puspa Pawitri Ni Made Puspa Pawitri Ni Nyoman Paramitha Ni Putu Anning widar Ayu Lupita Siwi Ni Putu Diah Iswari Ni Putu Diah Pratiwi Ni Putu Mia Sulistiari Putri Ni Putu Sri Harta Mimba Paramadewi, Putu Monique Patrisia Adiputri Singal Putri Maharani Putri Maharani Putu Amanda Wedayanti Putu Anggadewi Darmawan Putri Putu Diah Septa Kristya Astagina Putu Mentari Swari Ashari Putu Nanda Rahayu Putu Shaini Kusuma Sudarmawan Wayan Budhiarsana Yuni Prema vahini